Allocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.llocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.
Definition of roost. 1  1a : a support on which birds restb : a place where winged animals and especially birds customarily roost. 2  2 : a group of birds roosting together.
verb. live or exist in. 1  abide. 2  be intrinsic to. 3  be vested. 4  bide. 5  consist. 6  continue. 7  crash. 8  dig. 9  dwell. 10  endure. 11  hang one's hat. 12  inhabit. 13  inhere. 14  lie. 15  locate. 16  lodge. 17  nest. 18  occupy. 19  park. 20  people. 21  perch. 22  populate. 23  remain. 24  rest with. 25  roost. 26  settle. 27  sojourn. 28  squat. 29  stay. 30  take up residence. 31  tenant.erb. live or exist in. 1  abide. 2  be intrinsic to. 3  be vested. 4  bide. 5  consist. 6  continue. 7  crash. 8  dig. 9  dwell. 10  endure. 11  hang one's hat. 12  inhabit. 13  inhere. 14  lie. 15  locate. 16  lodge. 17  nest. 18  occupy. 19  park. 20  people. 21  perch. 22  populate. 23  remain. 24  rest with. 25  roost. 26  settle. 27  sojourn. 28  squat. 29  stay. 30  take up residence. 31  tenant.